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of <h1>Commissioner Can Provisionally Attach Property Under Section 83 of Goa GST Act 2017 to Protect Government Revenue</h1> Section 83 of the Goa Goods and Services Tax Act, 2017, allows the Commissioner to provisionally attach the property, including bank accounts, of a taxable person to protect government revenue during ongoing proceedings under specified sections. This action is taken when deemed necessary for safeguarding government interests. The provisional attachment remains in effect for up to one year from the date of the order.
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